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Taxing Wealth Unlocks Capital Gains: An Efficiency Rationale for Wealth Taxes
CESifo Working PapersRealization-based capital income taxation generates capital lock-in because investors have an incentive to delay tax payments. This generates inefficiency as investors forgo investment opportunities that require them to realize capital gains. We show that wealth taxation can unlock capital, eliminating the distortion on investors’ portfolio choice ...
Sergio Ocampo +2 more
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SSRN Electronic Journal, 2016
The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to ...
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The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to ...
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, 2015 Some have proposed wealth taxation as a means of reducing economic inequality, but such proposals are premature. While economic theory and data measurement have solid grounding when analyzing other forms of taxation, such as income or sales taxes, this is not the case for wealth Total estimates of the two most widely used measures of wealth, fixed ...
openaire
The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain [PDF]
, 2006 The aim of this chapter is to analyze the role played by the Personal Wealth Tax in the process of Spanish tax reform started in 1977. Besides the Personal Net Wealth Tax we also study the reform process of the Inheritance and Gift Taxes. These taxes have generally been justified on equity grounds, more specifically, their role of improving income ...
openaire
2007
What are the economic criteria for a successful federal system, especially when changes in economic conditions occur? Over time, varieties of both exogenous and endogenous economic effects occur within a federal system. Consumers may change their consumption patterns, technology will change, interjurisdictional relationships may deteriorate or improve,
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What are the economic criteria for a successful federal system, especially when changes in economic conditions occur? Over time, varieties of both exogenous and endogenous economic effects occur within a federal system. Consumers may change their consumption patterns, technology will change, interjurisdictional relationships may deteriorate or improve,
openaire +1 more source
Canadian Public Policy / Analyse de Politiques, 1991
While nineteenth-century conservatives feared that the advent of democratic government would lead to a major redistribution of wealth, democracy has proven relatively gentle with the wealthy. This paper analyzes the politics of wealth taxes, drawing on the rights of both the public choice tradition and comparative studies of the politics of ...
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While nineteenth-century conservatives feared that the advent of democratic government would lead to a major redistribution of wealth, democracy has proven relatively gentle with the wealthy. This paper analyzes the politics of wealth taxes, drawing on the rights of both the public choice tradition and comparative studies of the politics of ...
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Public attitudes to a wealth tax: the importance of ‘capacity to pay’
Fiscal Studies, 2021Karen Rowlingson
exaly
The economic arguments for and against a wealth tax
Fiscal Studies, 2021Helen Miller, Stuart Adam
exaly